纳税缴费信用修复范围及标准

Core Viewpoint - The "Tax Payment Credit Management Measures" will be implemented starting from July 1, 2025, focusing on the scope and standards for tax payment credit restoration [2]. Summary by Relevant Sections Restoration Scenarios and Standards - Various scenarios for credit restoration are outlined, including failure to file tax returns on time, failure to withhold taxes, and failure to submit financial statements. Each scenario has specific point deductions and restoration criteria based on the time taken to correct the issue [3][4]. - For instance, failing to file tax returns on time incurs a deduction of 5 points, with additional penalties based on the amount involved. Restoration can occur within specified time frames, with different point recovery values depending on how quickly the issue is rectified [3][4]. Point Deduction and Restoration Criteria - The document specifies a detailed table of point deductions for various infractions, such as failing to report or pay taxes, with penalties ranging from 1 to 22 points depending on the severity of the infraction [3][4]. - Restoration of credit can occur if the entity corrects the infraction and has no new records of tax payment misconduct for a specified period, with the maximum restoration points capped at 11 [4][5]. Special Conditions for Bankruptcy and Management - Special provisions are made for bankrupt entities or their managers applying for credit restoration, where the deduction standards are treated as if corrected within 3 days, and direct penalties are not subject to the condition of having no new misconduct records [5]. Additional Notes - The document emphasizes that if the last day for correction falls on a legal holiday, the deadline extends to the next business day [5]. Source - The information is sourced from the Xinjiang Taxation Bureau [6][7].